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Judiciary Level
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Code
DEL
ITAT: Rules on PE constitution for US Co.; Follows Formula One & E-Funds judgments
ITAT: Accepts Revenue’s plea under Rule 27; Directs US-MAP approach for non-US…
HC: Directs Revenue to accept returned income for 12 AYs as time-limit under…
ITAT: DIN-less 'Sec.153D approval' renders post-search assessment…
HC: Upholds Tribunal's deletion of AMP-adjustment in case of Sony India
ITAT: Deletes TP-adjustment made basis TPO-order concerning entity later…
HC: Grants stay as 20% demand adjusted against outstanding refund; Directs…
HC: Excludes Infosys-BPO, a giant company as comparable for ITeS provider; Follows…
HC: Dismisses Revenue’s appeal against ITAT-order on AMP adjustment in Timex Group…
HC: AO alone can extend special audit timeframe; Interprets Sec.142(2A)/(2C),…
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